信用证是国际贸易中常用的一种支付结算方式,又是进口企业获得资金融通的重要渠道。由于其兼具结算、融资、风险防范等功能,一直以来受到企业的青睐。在中俄贸易中发挥了不可替代的作用,对于国际贸易的顺利开展具有重要的促进作用。近年来随着人民币在国际市场地位提升人民币信用证业务开始增多,部分银行为迎合企业需求,追求中间业务收入,过度扩张信用证业务,企业贸易真实性、银行风险隐患与远期人民币信用证影 L / C is a payment and settlement method commonly used in international trade and an important channel for importing enterprises to obtain financial facilities. Because of its both settlement, financing, risk prevention and other functions, has been favored by the business. It plays an irreplaceable role in the trade between China and Russia and plays an important role in promoting the smooth development of international trade. In recent years, with the rise of the renminbi in the international market, the business of RMB letters of credit has started to increase. Some banks are trying their best to meet the needs of the enterprises, pursuing intermediate business income, over-expanding their credit business, the authenticity of their trade, banks’ hidden risks and long-term RMB letter of credit